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Pursuant to the Law of 11 January 2008 on transparency requirements for issuers (hereafter referred to as the “Transparency Law”), the CSSF is monitoring that financial information published by issuers, in particular their consolidated and non-consolidated financial statements, is drawn up in compliance with the applicable accounting standards.
In this context, the CSSF draws the attention of issuers and auditors on identified financial reporting topics they should particularly consider when preparing and auditing, respectively, the International Financial Reporting Standards (hereafter referred to as “IFRS”) financial statements for the year ending 31 December 2017.
As in previous years, the European Securities and Markets Authority (hereafter...
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